資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 1.51 | 147.54 | 0.98 | 216.13 | 0 | 0 | 0 | 0 | 20.05 | -31.96 | 1.73 | -61.04 | 5.6 | -20.57 | 27.93 | 16.75 | 6.87 | -28.44 | 8.76 | 9.64 | 12.1 | 0 | 0 | 0 | 17.0 | 0.0 | 0.81 | 125.0 | 0.36 | 0 | 7.0 | -9.91 | 8.17 | 0.49 | -0.3 | 0 | 6.7 | -9.58 | 0.00 | 0 |
| 2022 (9) | 0.61 | -12.86 | 0.31 | -94.85 | 15.9 | 0 | 0 | 0 | 29.47 | -7.68 | 4.44 | -45.19 | 7.05 | -8.2 | 23.92 | -0.57 | 9.6 | -17.6 | 7.99 | 188.45 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.36 | 0 | 0 | 0 | 7.77 | 118.87 | 8.13 | 129.01 | -0.36 | 0 | 7.41 | 121.86 | 0.00 | 0 |
| 2021 (8) | 0.7 | -59.3 | 6.02 | -15.33 | 0 | 0 | 0 | 0 | 31.92 | 32.01 | 8.1 | 4962.5 | 7.68 | -2.41 | 24.06 | -26.08 | 11.65 | 21.73 | 2.77 | -70.66 | 17.9 | -66.65 | 0 | 0 | 17.0 | -47.74 | 0 | 0 | 0 | 0 | 3.55 | 0 | 3.55 | 0 | -0.21 | 0 | 3.34 | 0 | 0.00 | 0 |
| 2020 (7) | 1.72 | -48.96 | 7.11 | -5.2 | 1.12 | -87.83 | 0 | 0 | 24.18 | -3.86 | 0.16 | 0 | 7.87 | 6.35 | 32.55 | 10.62 | 9.57 | -1.95 | 9.44 | -76.38 | 53.67 | 8.71 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -20.05 | 0 | -20.05 | 0 | -0.03 | 0 | -20.08 | 0 | 0.00 | 0 |
| 2019 (6) | 3.37 | -19.95 | 7.5 | 8.7 | 9.2 | -1.92 | 0 | 0 | 25.15 | 2.49 | -1.69 | 0 | 7.4 | 5.87 | 29.42 | 3.3 | 9.76 | 1.46 | 39.96 | 10.17 | 49.37 | -6.0 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -20.18 | 0 | -20.18 | 0 | -0.01 | 0 | -20.19 | 0 | 0.00 | 0 |
| 2018 (5) | 4.21 | -29.48 | 6.9 | -4.3 | 9.38 | 482.61 | 0 | 0 | 24.54 | 5.19 | -1.04 | 0 | 6.99 | 12.74 | 28.48 | 7.18 | 9.62 | 5.25 | 36.27 | -4.78 | 52.52 | -17.36 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -18.43 | 0 | -18.43 | 0 | -0.01 | 0 | -18.44 | 0 | 0.00 | 0 |
| 2017 (4) | 5.97 | -38.26 | 7.21 | -32.62 | 1.61 | -83.82 | 0 | 0 | 23.33 | -12.29 | -2.13 | 0 | 6.2 | -25.93 | 26.58 | -15.54 | 9.14 | 34.21 | 38.09 | -3.89 | 63.55 | 7.35 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -17.33 | 0 | -17.33 | 0 | 0.02 | 0 | -17.31 | 0 | 0.00 | 0 |
| 2016 (3) | 9.67 | 8.17 | 10.7 | -15.42 | 9.95 | 204.28 | 0 | 0 | 26.6 | -22.76 | -2.74 | 0 | 8.37 | -28.46 | 31.47 | -7.38 | 6.81 | -34.27 | 39.63 | -5.93 | 59.2 | -16.41 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -15.15 | 0 | -15.15 | 0 | -0.05 | 0 | -15.2 | 0 | 0.00 | 0 |
| 2015 (2) | 8.94 | 141.62 | 12.65 | -7.73 | 3.27 | -3.25 | 0 | 0 | 34.44 | -16.1 | 3.07 | -42.83 | 11.7 | -26.55 | 33.97 | -12.46 | 10.36 | -7.66 | 42.13 | -3.99 | 70.82 | -5.19 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -12.37 | 0 | -12.37 | 0 | -0.02 | 0 | -12.39 | 0 | 0.00 | 0 |
| 2014 (1) | 3.7 | -34.4 | 13.71 | 27.65 | 3.38 | -2.87 | 0 | 0 | 41.05 | 1.96 | 5.37 | 0.0 | 15.93 | 57.41 | 38.81 | 54.38 | 11.22 | 21.82 | 43.88 | -3.69 | 74.7 | -4.45 | 0 | 0 | 32.53 | 0.0 | 0 | 0 | 0 | 0 | -15.4 | 0 | -15.4 | 0 | 0.04 | 100.0 | -15.36 | 0 | 0.00 | 0 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 1.6 | 5.26 | -6.43 | 0.81 | 326.32 | 37.29 | 0.22 | 0 | -78.43 | 0 | 0 | 0 | 4.96 | 14.29 | -7.64 | 0.81 | 42.11 | 3.85 | 5.8 | 12.62 | -5.07 | 32.51 | 15.21 | 14.45 | 6.29 | -7.23 | 20.27 | 8.76 | 0.34 | -2.67 | 10.45 | -1.42 | -16.93 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 1.02 | 0.0 | 25.93 | 0.3 | 0.0 | -16.67 | 7.55 | 12.18 | 20.03 | 8.86 | 10.06 | 18.77 | -0.28 | 3.45 | 6.67 | 7.27 | 12.89 | 21.37 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.52 | 58.33 | -25.85 | 0.19 | 1800.0 | -32.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.34 | 14.51 | -16.05 | 0.57 | -42.42 | 67.65 | 5.15 | -2.09 | -10.12 | 28.22 | 2.36 | 15.04 | 6.78 | -5.31 | 14.33 | 8.73 | 0.58 | -3.43 | 10.6 | -7.83 | -18.59 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 1.02 | 25.93 | 25.93 | 0.3 | -16.67 | -16.67 | 6.73 | -15.77 | 22.14 | 8.05 | -12.12 | 20.51 | -0.29 | 0.0 | 9.38 | 6.44 | -16.36 | 24.08 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.96 | -36.42 | -64.84 | 0.01 | -98.98 | -98.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.79 | -20.21 | -20.21 | 0.99 | 35.62 | 861.54 | 5.26 | -6.07 | -9.78 | 27.57 | -1.35 | 25.22 | 7.16 | 4.22 | -7.61 | 8.68 | -0.91 | 9.32 | 11.5 | -4.96 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.81 | 0.0 | 125.0 | 0.36 | 0.0 | 0 | 7.99 | 14.14 | -0.12 | 9.16 | 12.12 | 9.57 | -0.29 | 3.33 | 3.33 | 7.7 | 14.93 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.51 | -11.7 | 147.54 | 0.98 | 66.1 | 216.13 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.75 | -11.55 | -23.63 | 0.73 | -6.41 | 3750.0 | 5.6 | -8.35 | -20.57 | 27.94 | -1.62 | 16.81 | 6.87 | 31.36 | -28.44 | 8.76 | -2.67 | 9.64 | 12.1 | -3.82 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.81 | 0.0 | 125.0 | 0.36 | 0.0 | 0 | 7.0 | 11.29 | -9.91 | 8.17 | 9.52 | 0.49 | -0.3 | 0.0 | 16.67 | 6.7 | 11.85 | -9.58 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.71 | -16.59 | 584.0 | 0.59 | 110.71 | -74.57 | 1.02 | 75.86 | -94.3 | 0 | 0 | 0 | 5.37 | 3.87 | -25.62 | 0.78 | 129.41 | -49.02 | 6.11 | 6.63 | -28.37 | 28.41 | 15.8 | 1.93 | 5.23 | -11.8 | -55.83 | 9.0 | -0.44 | 10.7 | 12.58 | -3.38 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.81 | 0.0 | 125.0 | 0.36 | 0.0 | 0 | 6.29 | 14.16 | -17.78 | 7.46 | 11.68 | -6.87 | -0.3 | 6.25 | 3.23 | 5.99 | 15.41 | -18.39 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.05 | -24.91 | 184.72 | 0.28 | -54.84 | -94.13 | 0.58 | -96.08 | -96.76 | 0 | 0 | 0 | 5.17 | 8.84 | -37.64 | 0.34 | 361.54 | -81.32 | 5.73 | -1.72 | -37.65 | 24.53 | 11.41 | -16.54 | 5.93 | -23.48 | -52.14 | 9.04 | 13.85 | 9.71 | 13.02 | 0 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.81 | 125.0 | 125.0 | 0.36 | 0 | 0 | 5.51 | -31.13 | -10.11 | 6.68 | -20.1 | 3.09 | -0.32 | -6.67 | -6.67 | 5.19 | -32.6 | -10.98 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.73 | 347.54 | 120.16 | 0.62 | 100.0 | -87.5 | 14.8 | -6.92 | 0 | 0 | 0 | 0 | 4.75 | -23.63 | -38.63 | -0.13 | -550.0 | -111.71 | 5.83 | -17.3 | -29.33 | 22.02 | -7.97 | -14.23 | 7.75 | -19.27 | -33.93 | 7.94 | -0.63 | -1.85 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.36 | 0.0 | 0 | 0 | 0 | 0 | 8.0 | 2.96 | 71.67 | 8.36 | 2.83 | 79.4 | -0.3 | 16.67 | -20.0 | 7.7 | 3.91 | 74.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.61 | 144.0 | -12.86 | 0.31 | -86.64 | -94.85 | 15.9 | -11.17 | 0 | 0 | 0 | 0 | 6.22 | -13.85 | -15.49 | -0.02 | -101.31 | -110.53 | 7.05 | -17.35 | -8.2 | 23.92 | -14.15 | -0.57 | 9.6 | -18.92 | -17.6 | 7.99 | -1.72 | 188.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.0 | 0.0 | 0.0 | 0.36 | 0.0 | 0 | 0 | 0 | 0 | 7.77 | 1.57 | 118.87 | 8.13 | 1.5 | 129.01 | -0.36 | -16.13 | -71.43 | 7.41 | 0.95 | 121.86 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.25 | -65.28 | -86.91 | 2.32 | -51.36 | -91.0 | 17.9 | 0.0 | 0 | 0 | 0 | 0 | 7.22 | -12.91 | -8.38 | 1.53 | -15.93 | 71.91 | 8.53 | -7.18 | 3.39 | 27.87 | -5.18 | 7.21 | 11.84 | -4.44 | 0.25 | 8.13 | -1.33 | 207.95 | 0 | 0 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | -47.74 | 0.36 | 0.0 | 0 | 0 | 0 | 0 | 7.65 | 24.8 | 163.01 | 8.01 | 23.61 | 165.98 | -0.31 | -3.33 | -342.86 | 7.34 | 25.9 | 160.11 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.72 | -41.94 | -68.14 | 4.77 | -3.83 | -82.84 | 17.9 | 0 | 0 | 0 | 0 | 0 | 8.29 | 7.11 | -9.5 | 1.82 | 63.96 | 75.0 | 9.19 | 11.39 | 2.45 | 29.39 | 14.49 | -1.71 | 12.39 | 5.63 | 21.0 | 8.24 | 1.85 | 243.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | 17.0 | 0.0 | -47.74 | 0.36 | 0 | 0 | 0 | 0 | 0 | 6.13 | 31.55 | 147.05 | 6.48 | 39.06 | 149.73 | -0.3 | -20.0 | -500.0 | 5.83 | 32.2 | 144.57 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.24 | 77.14 | -57.09 | 4.96 | -17.61 | -32.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.74 | 5.16 | 2.93 | 1.11 | 484.21 | -81.44 | 8.25 | 7.42 | -4.84 | 25.67 | 6.69 | -22.25 | 11.73 | 0.69 | 18.72 | 8.09 | 192.06 | 230.2 | 17.9 | 0.0 | 1.42 | 0 | 0 | 0 | 17.0 | 0.0 | -47.74 | 0 | 0 | 0 | 0 | 0 | 0 | 4.66 | 31.27 | 133.12 | 4.66 | 31.27 | 133.12 | -0.25 | -19.05 | -733.33 | 4.41 | 32.04 | 131.28 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.7 | -63.35 | -59.3 | 6.02 | -76.66 | -15.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.36 | -6.6 | 2.51 | 0.19 | -78.65 | -52.5 | 7.68 | -6.91 | -2.41 | 24.06 | -7.43 | -26.05 | 11.65 | -1.35 | 21.73 | 2.77 | 4.92 | -70.66 | 17.9 | 0 | -66.65 | 0 | 0 | 0 | 17.0 | -47.74 | -47.74 | 0 | 0 | 0 | 0 | 0 | 0 | 3.55 | 129.24 | 117.71 | 3.55 | 129.24 | 117.71 | -0.21 | -200.0 | -600.0 | 3.34 | 127.35 | 116.63 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.91 | -15.49 | -41.23 | 25.79 | -7.2 | 224.81 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.88 | -13.97 | 28.34 | 0.89 | -14.42 | 641.67 | 8.25 | -8.03 | 23.87 | 25.99 | -13.07 | -7.31 | 11.81 | 15.33 | 27.81 | 2.64 | 10.0 | -72.09 | 0 | 0 | -100.0 | 0 | 0 | 0 | 32.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -12.14 | 6.83 | 40.52 | -12.14 | 6.83 | 40.52 | -0.07 | -40.0 | -40.0 | -12.21 | 6.65 | 40.32 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.26 | -21.8 | -44.33 | 27.79 | 278.61 | 295.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.16 | 21.81 | 69.0 | 1.04 | -82.61 | 308.0 | 8.97 | 3.46 | 54.12 | 29.90 | -9.44 | 0 | 10.24 | 3.64 | 4.17 | 2.4 | -2.04 | -93.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 32.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.03 | 7.39 | 36.56 | -13.03 | 7.39 | 36.56 | -0.05 | -66.67 | 16.67 | -13.08 | 7.23 | 36.5 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.89 | 68.02 | 16.53 | 7.34 | 3.23 | 3.82 | 1.08 | -3.57 | 18.68 | 0 | 0 | 0 | 7.52 | 4.74 | 37.98 | 5.98 | 1395.0 | 4171.43 | 8.67 | 10.17 | 18.12 | 33.02 | 1.48 | 0 | 9.88 | 3.24 | 6.47 | 2.45 | -74.05 | -93.84 | 17.65 | -67.11 | -68.32 | 0 | 0 | 0 | 32.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -14.07 | 29.83 | 29.76 | -14.07 | 29.83 | 29.76 | -0.03 | 0.0 | 40.0 | -14.1 | 29.78 | 29.78 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.72 | -47.08 | -48.96 | 7.11 | -10.45 | -5.2 | 1.12 | -71.13 | -87.83 | 0 | 0 | 0 | 7.18 | 16.94 | 6.53 | 0.4 | 233.33 | 407.69 | 7.87 | 18.17 | 7.07 | 32.53 | 16.02 | 0 | 9.57 | 3.57 | -1.95 | 9.44 | -0.21 | -76.38 | 53.67 | 5.42 | 8.71 | 0 | 0 | 0 | 32.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -20.05 | 1.76 | 0.64 | -20.05 | 1.76 | 0.64 | -0.03 | 40.0 | -200.0 | -20.08 | 1.86 | 0.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.25 | -19.95 | 0.0 | 7.94 | 13.11 | 0.0 | 3.88 | 8.68 | 0.0 | 0 | 0 | 0.0 | 6.14 | 13.28 | 0.0 | 0.12 | 124.0 | 0.0 | 6.66 | 14.43 | 0.0 | 28.04 | 0 | 0.0 | 9.24 | -6.0 | 0.0 | 9.46 | -75.91 | 0.0 | 50.91 | -4.03 | 0.0 | 0 | 0 | 0.0 | 32.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -20.41 | 0.63 | 0.0 | -20.41 | 0.63 | 0.0 | -0.05 | 16.67 | 0.0 | -20.46 | 0.68 | 0.0 | 0.00 | 0 | 0.0 |
